Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Supplementary

  • Section 2G Assets of a company vested in a liquidator
  1. Supplementary
  2. Assets of a company vested in a liquidator

Section 2G | Assets of a company vested in a liquidator F1

From legislation.gov.uk

(1)If assets of a company are vested in a liquidator—F1

(a)this Chapter, andF1

(b)the enactments applied by this Chapter,F1

apply as if the assets were vested in the company and as if the acts of the liquidator in relation to the assets were the company's acts.

(2)Accordingly, acquisitions from or disposals to the liquidator by the company are ignored.F1

(3)The assets may be vested in the liquidator under section 145 of the Insolvency Act 1986 or Article 123 of the Insolvency (Northern Ireland) Order 1989 or otherwise.F1

Notes

  1. F1

    Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2

PreviousNext
PrivacyTerms